Honble SHARMA, J.–In order to govern the allotment of unoccupied Government lands for digging of wells and installing of pumping sets for irrigation purposes, the Rajasthan Land Revenue (Allotment of land for Digging of Wells and Installing Pumping sets for Irrigation Purposes) Rules, 1979 (for short `1979 Rules) were enacted in exercise of powers conferred by clause (xviii) of sub section (2) of Section 261 of the Rajasthan Land Revenue Act, 1956. (2). The land in question was indisputably regularised under Rule 12-A of 1979 Rules in favour of the petitioner by the SDO Laxmangarh after obtaining no objection certificate from Gram Panchayat Shahadi. The no objection certificate was issued by Gram Panchayat Shahadi in its meeting held on July 6, 1995. (3). After the lease deed was executed in favour of the petitioner on October 20, 1995, the office bearer of Gram Panchayat of Shahadi, challenged the regularisation of the land before the Revenue Appellate Authority, but the Authority upheld the regularisation. The Gram Panchayat thereafter filed appeal before the Board of Revenue. The Board allowed the appeal vide order dated September 23, 1998 and set aside the regulation of land in question. (4). Having pondered over the submissions, I noticed that no objection certificate of Gram Panchayat was validly issued in the meeting held on July 6, 1995 and Gram Panchyat was estopped from assailing the order of regularisation of land in question. The procedure as required by Rule 12-A of 1979 Rules was religiously followed by the SDO and there was no infirmity in the lease deed issued in favour of the petitioner. While disposing second appeal the Board of Revenue has wrongly interfered with the concurrent findings of fact arrived at by the Revenue Appellate Authority and the SDO. (5). For these reasons, I allow the writ petition and set aside the order dated September 23, 1998 of the Board of Revenue Ajmer. There shall be no order as to costs.